Which statement is correct concerning the definition of internal control developed by the Committee of Sponsoring Organizations (COSO)?A. Its applicability is largely limited to internal auditing applications.B. It is recognized in the Statements on Auditing Standards.C. It emphasizes the effectiveness and efficiency of operations over the reliability of financial reporting.D. It suggests that it is important to view internal control as an end product as contrasted to a process or means to obtain an end.